The 30% ruling is a tax benefit for employees who come to the Netherlands from abroad to work. This allows the employer to reimburse a maximum of 30% of the salary tax-free as a compensation for the extra costs of working abroad (so-called extraterritorial costs).

Your employee is eligible if:

1) You have received a valid decision from the Tax and Customs Administration (or the decision of a covenant holder, such as Anywr Netherlands).

2) Your employee has expertise in the Dutch labour market, as evidenced by an annually changing minimum annual fiscal (taxable) wage:

– Applications for employees aged 30+ in 2025: € 46 660.
– Employees < 30 years of age with a recognised master’s degree: € 35 468. Please note: when the employee turns 30 years, the 30+ salary requirement must be met!
– These standards do not apply to scientific researchers or doctors in training.

3) The employee was recruited from abroad or sent to the Netherlands. Under strict conditions, foreign students who have graduated in the Netherlands can sometimes qualify!

4) The employee is on the payroll of an employer in the Netherlands.

5) The employee lived more than 150 kilometers away from the Dutch border in 16 out of 24 months prior to the first working day in the Netherlands. 

An employee has specific expertise if the annual fiscal salary (excluding the 30% allowance) in 2025 is higher than:

– €46 660 for employees aged 30 and over
– €35 468 for employees under the age of 30 with a Dutch or equivalent master’s degree. 

Different rules apply to scientific researchers and doctors in training.

Supposed that all requirements are met, your employee can enjoy the full 30% ruling with a fiscal salary starting at € 66 657 (€ 46 660/0,7). 

The taxable wage is the gross salary plus the contribution for the Health Insurance Act (Zvw). As a result, the taxable salary is always higher than the gross salary. This amount is stated on the annual statement, and it is used to calculate the payroll tax and other taxes that the employee has to pay. It is also the basis for determining whether your employee is eligible for the 30% ruling.

Then as an employer you cannot apply the scheme.

The minimal fiscal salary required for eligibility for the 30%-ruling under the regular criterion is € 46 660 gross per year in 2025. Partial eligibility implies that the individual can benefit from the ruling not for the full 30%, but only for a partial percentage. After the deduction of the 30%-ruling over their salary, the minimal fiscal salary should still be € 46 660. Full eligibility for the 30% ruling under the regular criterion is achieved with a salary of € 66 657 gross per year. Your employee can be eligible for partial 30% ruling with a fiscal salary between € 46 660 and € 66 657 (and the other requirements have been met as well).

The taxable annual salary after application of the 30% ruling must be at least equal to the qualifying salary for full application of the scheme. You calculate the qualifying salary by taking 70% of the annual salary (100-30%). Partial application of the scheme is also possible, as long as the qualifying salary exceeds the annual requirement. A few examples:

– The employee is over 30 years old and has an annual taxable salary of €80 000. The qualifying salary is € 80 000 * 0.7 = € 56 000, which makes him partially eligible for partial application of the scheme: € 56 000-€ 46 660 = € 46 660 = € 9 340 = 11.68%.

– The employee is over 30 years old and has a fiscal annual salary of €50 000. The qualifying salary is € 50 000 * 0.7 = € 35 000. This employee is not eligible for the scheme because the qualifying salary is lower than the requirement (2025: € 46 660).

The maximum duration of the scheme is 5 years. This period may be shorter if the employee has previously lived/worked in the Netherlands or if he has already made use of the scheme.

No, the employer may apply a lower percentage. The scheme offers the possibility to reimburse up to 30% of the salary tax-free, but this is not an obligation. 

Partial application also applies if the qualifying salary is less than € 66,657 (46,660/0.7).

If the employee’s salary falls below the threshold, for example due to part-time work, or unpaid leave, this can have consequences for the entitlement to the scheme. For people on maternity leave, the scheme can continue. You must always report changes to the Tax Authorities.

The application must be submitted jointly to the Tax Authorities by the employer (or a company such as Anywr Netherlands) and the employee. This must be done within four months of the start of the employment in order to be able to make use of the scheme retroactively from the first day of work. Applications submitted after four months after employment can only take effect the first month after approval.

Yes, but only under strict conditions, and the duration will be shortened with previous stays in the Netherlands. 

Anywr Netherlands applies for hundreds of 30% schemes per year on behalf of employers. As a result, we have gained the confidence of the Tax Authorities not only to apply for schemes, but also to decide on them on their behalf. You can immediately implement our decision in your payroll administration, which saves weeks, sometimes even months. The Tax Authorities will eventually send you a formal decision.